Spandana Sphoorty Financial Limited Working Capital to Net Assets Ratio
Spandana Sphoorty Financial Limited working capital to net assets ratio. Spandana Sphoorty Financial Limited (SPANDANA) has a Working Capital to Net Assets ratio of -63.7% as of March 2026. Working capital of Rs-13.57 Billion (current assets of Rs12.75 Billion minus current liabilities of Rs26.31 Billion) is measured against net assets of Rs21.30 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check Spandana Sphoorty Financial Limited (SPANDANA) tangible equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Spandana Sphoorty Financial Limited (2013–2026)
Working capital to net assets ratio of Spandana Sphoorty Financial Limited from 2013 to 2026. This chart shows how Spandana Sphoorty Financial Limited's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2013 to 2026. As of March 2026, the ratio stands at -63.7%, reflecting working capital of Rs-13.57 Billion against net assets of Rs21.30 Billion INR. See Spandana Sphoorty Financial Limited liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Spandana Sphoorty Financial Limited Working Capital to Net Assets Ratio by Year (2013–2026)
Spandana Sphoorty Financial Limited working capital to net assets ratio by year from 2013 to 2026. The table below presents the year-by-year Working Capital to Net Assets ratio for Spandana Sphoorty Financial Limited from 2013 to 2026, covering 14 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For the complete balance sheet picture, see SPANDANA asset base.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | -63.7% | Rs-13.57 Billion | Rs21.30 Billion | Rs12.75 Billion | Rs26.31 Billion | ▼ -154.2 pp |
| 2025 | 90.5% | Rs23.83 Billion | Rs26.33 Billion | Rs66.76 Billion | Rs42.93 Billion | ▲ +10.7 pp |
| 2024 | 79.8% | Rs29.10 Billion | Rs36.45 Billion | Rs94.64 Billion | Rs65.55 Billion | ▼ -204.1 pp |
| 2023 | 284.0% | Rs88.01 Billion | Rs30.99 Billion | Rs88.05 Billion | Rs40.23 Million | ▲ +201.9 pp |
| 2022 | 82.0% | Rs25.35 Billion | Rs30.90 Billion | Rs49.64 Billion | Rs24.29 Billion | ▲ +16.4 pp |
| 2021 | 65.7% | Rs18.06 Billion | Rs27.51 Billion | Rs54.65 Billion | Rs36.59 Billion | ▲ +25.6 pp |
| 2020 | 40.1% | Rs10.53 Billion | Rs26.27 Billion | Rs37.01 Billion | Rs26.48 Billion | ▼ -43.2 pp |
| 2019 | 83.3% | Rs15.75 Billion | Rs18.90 Billion | Rs37.90 Billion | Rs22.16 Billion | ▼ -151.3 pp |
| 2018 | 234.6% | Rs32.62 Billion | Rs13.91 Billion | Rs33.04 Billion | Rs418.45 Million | ▲ +80.8 pp |
| 2017 | 153.7% | Rs14.26 Billion | Rs9.28 Billion | Rs14.93 Billion | Rs669.89 Million | ▲ +99.0 pp |
| 2016 | 54.7% | Rs1.01 Billion | Rs1.84 Billion | Rs12.15 Billion | Rs11.14 Billion | ▲ +824.7 pp |
| 2015 | -770.0% | Rs2.79 Billion | Rs-361.84 Million | Rs11.73 Billion | Rs8.94 Billion | ▼ -1114.4 pp |
| 2014 | 344.4% | Rs-368.92 Million | Rs-107.11 Million | Rs257.75 Million | Rs626.68 Million | ▲ +1688.3 pp |
| 2013 | -1343.9% | Rs1.41 Billion | Rs-104.85 Million | Rs1.73 Billion | Rs317.49 Million | — |